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Document 52017SC0237
Mandatory Disclosure Rules for Intermediaries
COMMISSION STAFF WORKING DOCUMENT EXECUTIVE SUMMARY OF THE IMPACT ASSESSMENT Accompanying the document Proposal for a COUNCIL DIRECTIVE amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangments
- EuroVoc thesaurus:
- tax evasion; administrative formalities; tax avoidance; administrative cooperation; exchange of information; single market; cross-border cooperation; fraud; European tax cooperation
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- Documents:
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COM/2017/0335 final - 2017/0138 (CNS) (Proposal for a directive)
SWD/2017/0236 final - 2017/0138 (CNS) (Impact assessment)
SWD/2017/0237 final - 2017/0138 (CNS) (Summary of impact assessment)
SEC/2017/0307 final (Opinion on impact assessment) - Leading service:
- Directorate-General for Taxation and Customs Union